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1 – 10 of 96
Article
Publication date: 1 July 2004

Vincent K. Chong

This paper examines the effect of job‐relevant information on the relationship between management accounting systems (MAS) and task uncertainty affecting managerial…

1115

Abstract

This paper examines the effect of job‐relevant information on the relationship between management accounting systems (MAS) and task uncertainty affecting managerial performance. Data are obtained via survey questionnaire of a sample of 131 senior managers from manufacturing firms in Australia. The study finds a statistically significant three‐way interaction between the extent of use of broad scope MAS information, job‐relevant information and task uncertainty affecting managerial performance. More specifically, the results suggest that under low task uncertainty situations, the use of more broad scope MAS information, regardless of job‐relevant information, would potentially result in information overload, which is detrimental to managerial performance. On the other hand, the results suggest that under high task uncertainty situations, the use of more broad scope MAS information and high use of job‐relevant information for decision‐making leads to improved managerial performance.

Details

Pacific Accounting Review, vol. 16 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 1 February 2002

Vincent Chong and Kar Ming Chong

This study examines the moderating effect of feedback on the relationship between budgetary participation and performance. The responses of 79 managers, drawn from a…

Abstract

This study examines the moderating effect of feedback on the relationship between budgetary participation and performance. The responses of 79 managers, drawn from a cross‐section of Australian manufacturing companies, to a questionnaire survey were analysed using a multiple regression technique. The results show that independently, budgetary participation and feedback have no effect on performance. The results confirm that the higher the level of feedback, the more positive is the relationship between budgetary participation and performance.

Details

Pacific Accounting Review, vol. 14 no. 2
Type: Research Article
ISSN: 0114-0582

Article
Publication date: 7 November 2016

Vincent K. Chong and Maggie B.C. Law

This study aims to examine the role of trust-in-supervisor and organizational commitment on the relationship between a budget-based incentive compensation scheme and job…

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Abstract

Purpose

This study aims to examine the role of trust-in-supervisor and organizational commitment on the relationship between a budget-based incentive compensation scheme and job performance.

Design/methodology/approach

A survey was conducted involving 120 managers from Australian manufacturing firms listed in the Who’s Who in Business in Australia electronic database. A partial least squares approach was used to assess the psychometric properties of the theoretical model and proposed hypotheses. Data analysis was conducted using WarpPLS Version 5.0.

Findings

The results suggest that the reliance on a high budget-based incentive compensation scheme was found to lead to higher trust-in supervisor, which in turn resulted in higher organizational commitment and improved subordinate job performance.

Research limitations/implications

This study is subject to the limitations of survey-based research.

Practical implications

This study may assist top management to better understand the importance of designing an effective budget-based incentive compensation scheme to promote high interpersonal trust and organizational commitment among subordinates. Cultivating a climate of trust may help to enhance interpersonal trust between subordinates and their superior, which in turn may lead to higher levels of organizational commitment and improvement in subordinate job performance.

Originality/value

This paper elucidates and contributes to the existing literature by suggesting that a budget-based incentive compensation scheme can directly affect subordinates’ level of trust in their supervisor, and that trust-in-supervisor can serve as an antecedent to the development and cultivation of subordinates’ commitment to the organization, which in turn improves their job performance.

Details

Journal of Accounting & Organizational Change, vol. 12 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 1 January 2003

Vincent K. Chong and Simon Leung Tak‐Wing

This study adopts a goal setting theory as the theoretical framework for studying the motivational effect of budgetary participation on job performance. This study…

1980

Abstract

This study adopts a goal setting theory as the theoretical framework for studying the motivational effect of budgetary participation on job performance. This study proposes that budgetary participation affects job performance via two intervening variables, namely budget goal difficulty and budget goal commitment. The results show that budgetary participation enhances job performance directly and indirectly via budget goal difficulty and budget goal commitment.

Details

Asian Review of Accounting, vol. 11 no. 1
Type: Research Article
ISSN: 1321-7348

Book part
Publication date: 21 November 2018

Vincent K. Chong and Nurul Farhana Khudzir

This chapter examines the effect of mutual monitoring and the personality trait of need for achievement on subordinates’ budgetary-slack creation in a team-based…

Abstract

This chapter examines the effect of mutual monitoring and the personality trait of need for achievement on subordinates’ budgetary-slack creation in a team-based environment. Experimental results show that the creation of budgetary slack is lower when mutual monitoring is present than when it is absent. The results also show that a two-way interaction between mutual monitoring and the personality trait of need for achievement affects subordinates’ budgetary-slack creation.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78756-543-2

Keywords

Book part
Publication date: 20 January 2021

Vincent K. Chong, Michele K. C. Leong and David R. Woodliff

This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create…

Abstract

This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create budgetary slack. The results suggest that budgetary slack is (lowest) highest when accountability pressure is (present) absent under a private information situation. The results further reveal that accountability pressure is positively associated with subordinates' perceived levels of honesty, which in turn is negatively associated with budgetary slack creation. The findings of this paper have important theoretical and practical implications for budgetary control systems design.

Book part
Publication date: 17 July 2015

Vincent K. Chong and Chanel Y. Loy

This paper examines the effectiveness of the reliance on a leader’s reputation as an informal control tool to mitigate subordinates’ budgetary slack. In addition, it seeks…

Abstract

Purpose

This paper examines the effectiveness of the reliance on a leader’s reputation as an informal control tool to mitigate subordinates’ budgetary slack. In addition, it seeks to explain whether this relationship is mediated by subordinates’ truthfulness in revealing their private information.

Methodology/approach

A laboratory experiment was conducted involving 60 undergraduate business students who participated in the experiment. A 1 × 2 between-subjects design was employed for the experimental study. Each subject assumed the role of a production manager responsible for setting a budget target. The experimental task employed involved a simple decoding task adapted from Chow (1983).

Findings

The results of this study indicate that budgetary slack is lower when a leader’s reputation is favourable than when it is unfavourable. In addition, it is found that subordinates’ truthfulness in revealing private information fully mediates the relationship between a leader’s reputation and budgetary slack.

Originality/value

This paper extends the limited literature on the reliance of informal controls in mitigating budgetary slack by examining a leader’s reputation as an informal control. The findings of this study provide important implications for the design of effective management control systems.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-650-8

Keywords

Book part
Publication date: 10 August 2005

Vincent K. Chong, Ian R.C. Eggleton and Michele K.C. Leong

This chapter examines the effects of the value attainment and cognitive roles of budgetary participation on job performance. A structural model consisting of variables…

Abstract

This chapter examines the effects of the value attainment and cognitive roles of budgetary participation on job performance. A structural model consisting of variables such as budgetary participation, job-relevant information, job satisfaction, and job performance is proposed and tested using a survey questionnaire on 70 senior managers, drawn from a cross-section of the financial services sector. Their responses are analyzed using a structural equation modeling (SEM) technique. The results reveal that budgetary participation is positively associated with job-relevant information. These results lend support to the cognitive effect of budgetary participation, which suggests that subordinates participate in the budget setting process to share information. In addition, the results suggest that budgetary participation is positively associated with job satisfaction. These results support the value attainment role of budgetary participation, which increases subordinates’ levels of job satisfaction. Furthermore, the results reveal that there are positive relationships between job-relevant information and job satisfaction, job-relevant information and job performance, and job satisfaction and job performance.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76231-218-4

Book part
Publication date: 22 August 2014

Vincent K. Chong and Matt Wan

This chapter addresses the criticisms that escalation of commitment research has focused only on individual (as opposed to team or group) decision-making. It has been…

Abstract

This chapter addresses the criticisms that escalation of commitment research has focused only on individual (as opposed to team or group) decision-making. It has been suggested that research findings of individual-based decision on managers’ escalation behaviors may not be applicable in today’s business environment which is increasingly dominated by team or group-based decision. Specifically, this chapter examines the effects of information availability (public vs. private information) and type of responsibility (sole and joint responsibility) on managers’ project evaluation decisions. A laboratory experiment was conducted to test the hypotheses developed for this study. The results indicate that, consistent with prior research, project managers exhibited a greater tendency to continue a failing project under private information than public information conditions. In addition, in the private information condition, project managers with joint responsibility for an investment project expressed a greater tendency to continue a failing project than those with sole responsibility. Implications of our results for the design of management control systems are discussed.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78350-445-9

Keywords

Article
Publication date: 1 January 2004

Vincent K. Chong, Gary S. Monroe and Geoffrey N. Soutar

This paper examines the impact of occupational stress on public accountants' job performance. The responses of 354 junior‐level public accountants to a survey…

Abstract

This paper examines the impact of occupational stress on public accountants' job performance. The responses of 354 junior‐level public accountants to a survey questionnaire were analyzed using structural equation modeling. The structural model comprises measures of occupational stress, job satisfaction, organizational commitment and job performance. The results indicate that the emotional reaction of occupational stress has a negative and direct effect on public accountants' levels of organizational commitment and job satisfaction. The cognitive role of occupational stress has a direct impact on job performance. There is an indirect effect of the emotional reaction and cognitive role of occupational stress on public accountants' job performance through organizational commitment and job satisfaction.

Details

Asian Review of Accounting, vol. 12 no. 1
Type: Research Article
ISSN: 1321-7348

Keywords

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